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Licensing questions always need to be directed to your Oracle Sales representative. The specific answer may depend on a variety of factors, not least of which are the particular agreement your company negotiated with Oracle, your company's ability to negotiate additional license terms, and your company's relationship with Oracle.
The list price of the enterprise edition of the Oracle database is $47,500 per processor or $950 per named user for a 50:1 ratio. That's probably a reasonable estimate for what you could expect Oracle to provide in trading named user licenses for processor licenses. Your negotiation skills, however, could well cause the ratio to change.